Jada (age 53) and Elijah (age 60) are married, and both are self-employed. In 2022, they participate in a health insurance plan with a $3,000 annual deductible and out-of-pocket maximum of $9,000. The only other health plan they have is a vision insurance plan.

Required:

A. Are they eligible to contribute to a health savings account?

B. If so, what is their maximum HSA contribution and deduction?

!!!!!! 2022 Tax Year !!!!!!!!